Are these measures official yet?
Not yet. The general principles of the measures are known, but the detailed implementation and the fiscal and social arrangements still need to be decided. We are closely following the situation and will inform you as soon as more information becomes available.
Commuting with a private car
There is no general legal obligation for employers to reimburse the costs of commuting by private car. This is covered by sectoral agreements or agreements at company level.
To help with the increase in fuel prices, the government encourages employers to increase the current mileage allowance for commuting or to introduce such a mileage allowance. The employer would then receive fiscal compensation for this.
This applies only to employees who commute by private car.
Increase of the existing mileage allowance
The agreement provides the following:
- If the employer decides to increase the existing mileage allowance, that increase will be fully fiscally compensated
- This applies up to a maximum increase of 20%, with a ceiling of 0.10 euro per kilometre
- This compensation will be given as a tax credit
- The additional allowance is not taxable for the employees and therefore directly increases the net benefit (through a tax exemption on top of the partial exemption of 500 euros: amount for income year 2026)
An example:
Paul currently receives a mileage allowance of 0.32 euro per kilometre for his commuting. His employer can decide to temporarily increase this by a maximum of 20% or 0.064 euro per kilometre. For a commuting distance of 22 kilometres (round trip), this means about 1.41 euro extra per trip.
Introduction of a new mileage allowance
For employers who currently do not provide a mileage allowance and decide to introduce one, the following applies:
- They will also receive fiscal compensation
- This compensation is limited to 20% with a maximum of 0.10 euro per kilometre and applies only if the introduced allowance is at least 0.10 euro per kilometre
- This allowance will also be non-taxable for the employee (through a tax exemption on top of the partial exemption of 500 euros: amount for income year 2026)
What can you do as an employer?
You can add an amount of up to 20% of the allowance for commuting by private transport, with a limit of 0.10 euro per kilometre. The exact amount will depend on what has already been agreed in your sector or company.
When we talk about a commuting allowance, we always use a one-way distance. This is because the tables are based on public transport prices. They are calculated on the one-way distance between the home and the workplace. To find the amount per kilometre, you must divide the monthly or, if applicable, daily amount by the number of kilometres of the one-way distance and then again by two.
Some examples
JC 100
The sector does not require a mandatory intervention for commuting by private transport. You can therefore introduce an allowance of at least 0.10 euro per kilometre during May, June and July 2026 and benefit from the fiscal advantage of 20% on a maximum of 0.10 euro.
If you already voluntarily provide an intervention at company level, you must calculate how much this is per kilometre and you can then add up to 20% of that, with a maximum of 0.10 euro per kilometre.
JC 200
In JC 200 there is a mandatory intervention for commuting by private transport as long as the employee earns a maximum of 36,688 euros per year (gross). Above that, the intervention is voluntary. There is also a minimum distance of 3 kilometres one-way.
Mieke lives 20 kilometres from her workplace. She is entitled to an allowance of 55 euros per month. In a month with 22 working days, this amounts to 2.5 euros per day. Per kilometre this is (2.5 ÷ 20 ÷ 2) = 0.0625 euro.
How much can her employer reimburse her extra during the next three months? We must do this calculation in two steps:
- 20% of 0.0625 = 0.0125 euro per kilometre
- This is less than 0.10 euro per kilometre and therefore does not need to be limited.
Mieke can receive a maximum of 0.075 euro per kilometre so that her employer benefits from the fiscal advantage. For Mieke, this additional allowance is tax-free.
Also pay attention to business travel
In addition to commuting, the agreement provides for an adjustment of the flat-rate mileage allowance for business travel. This concerns situations where employees use their private car professionally during the working day (e.g. care, technical or commercial roles).
The flat-rate mileage allowance for professional travel currently consists of two systems, each with its own legal basis.
- One is an amount that is indexed quarterly and amounts to 0.4327 euro per kilometre in the second quarter of 2026.
- The second is the mileage allowance that is adjusted once a year. For the period from 1 July 2025 to 30 June 2026, this flat rate amounts to 0.4449 euro per kilometre.
Additional measures
Besides these measures, the government also focuses on promoting telework, encouraging carpooling and environmentally friendly driving, and strengthening the use of public transport.
Sources
- Various media
